Scott Semer is the author of "Fields and Dreams—Potential U.S. Real Estate Investment Opportunities Created by Section 897(I)," published in Bloomberg BNA’s Daily Tax Report. In the article, Scott outlines two U.S. federal income tax challenges for foreign investors in U.S. real estate: a potential tax on operating income of an owned property; and a potential tax on exit gains on a real estate investment.
Download a PDF of the article here.
To discuss these issues, please contact the author(s).
This publication is a general discussion of certain legal and related developments and should not be relied upon as legal advice. If you require legal advice, we would be pleased to discuss the issues in this publication with you, in the context of your particular circumstances.
For permission to republish this or any other publication, contact Janelle Weed.
© 2018 by Torys LLP.
All rights reserved.